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This document contains final regulations regarding the definition of a disqualified person for section 1031 like-kind exchanges, following amendments to the Income Tax Regulations due to changes in
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Form 8982 instructions provide guidelines on how to properly complete Form 8982, which is used for notifying the IRS of a change in address or to update other information related to an entity.
Any entity that needs to notify the IRS of changes in their address or other information must file Form 8982. This typically includes corporations, partnerships, and other businesses.
To fill out Form 8982, entities must provide their current address, the new address, and any relevant identification numbers. Follow the specific instructions provided on the form for detailed requirements.
The purpose of Form 8982 instructions is to ensure that entities report changes accurately to the IRS, helping maintain updated records for tax purposes.
Form 8982 requires reporting the entity's name, the current and new addresses, taxpayer identification number (TIN), and any relevant additional details as specified in the instructions.
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